Dr. Yiyang Zhang

Associate Professor
Dr. Yiyang Zhang - profile photo

Dr. Yiyang Zhang

Associate Professor

Lariccia School of Accounting & Finance

Williamson Hall 3306

phone: (330) 941-1783

yzhang03@ysu.edu

Bio

Dr. Zhang is an Associate Professor and Lariccia Family Endowed Faculty Fellow at Youngstown State University (YSU). He joined YSU in 2018 after completing his PhD in Accounting from the University of South Florida. His research interests encompass various topics in the accounting literature, including Accounting Information Systems (AIS), auditing, and capital market-based financial accounting issues, utilizing archival methodology. His research has been published in leading academic journals such as Accounting, Organizations and Society, Journal of Business Ethics, Accounting Horizons, Journal of Information Systems, Advances in Accounting, and Managerial Auditing Journal.
Dr. Zhang has received the American Accounting Association (AAA) AIS Mid-Year Meeting Best Paper Award in 2019, 2021, and 2023. He was also honored with the Andrew Best Paper Award at the 2019 Ohio Region Meeting. Some of Dr. Zhang’s papers have been cited by the Securities and Exchange Commission (SEC). Currently, he serves as an editorial board member for the Journal of Information Systems and as a vise chair for the AAA AIS section Research and Publications Committee.

Research Interests

Cost of capital, Disclosure, Earnings management, Corporate governance, Asset pricing, Mergers & Acquisitions, Audit quality, Auditor litigation, ESG, XBRL, ERP system implementation, Blockchain, IT Capability

Teaching Interests

Accounting Information System
Data mining & analytics
Financial accounting
Intermediate accounting

  • Education
    • 2018

      Ph D, Accounting

      University of South Florida

      Dissertation/Thesis Title — "Two Essays on String of Earnings Benchmarks"

    • 2013

      MS, Accounting

      University of Kansas

    • 2011

      BBA, Accounting

      Washburn University

  • Awards and Honors
    • 2024

      YSU

      Lariccia Family Endowed Professorship

    • 2023

      American Accounting Association

      2023 Accounting Information System Midyear Meeting Best Paper Award for Journal of Information Systems

    • 2023

      YSU

      2023-2024 YSU Research Professorship Awards

    • 2021

      YSU

      2021 Distinguished Professor in Scholarship

    • 2021

      American Accounting Association

      2021 Accounting Information System Midyear Meeting Best Research Paper Award

    • 2021

      YSU

      2021-2022 YSU Research Professorship Awards

    • 2020

      YSU

      2020-2021 YSU Research Professorship Awards

    • 2019

      American Accounting Association

      Andrew Best Paper Award at the 2019 Ohio Region Meeting

    • 2019

      American Accounting Association

      2019 Accounting Information System Midyear Meeting Best Research Paper Award

    • 2017

      American Accounting Association

      AAA FARS Doctoral Consortium Fellow 2017

    • 2016

      American Accounting Association

      AAA Auditing Doctoral Consortium Fellow 2016

    • 2016

      American Accounting Association

      AAA AIS Doctoral Consortium Fellow 2016

  • Intellectual Contributions
    • 2024

      "iXBRL Adoption and the Pricing of Audit Services"

      Y. Zhang, A. Masli, S. Walton, M. Wang

      Journal of Information Systems, volume 38, issue 3, p. 23-50

    • 2024

      "Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain"

      Y. Zhang, S. Walton, R. Barber, R. Pinsker

      Accounting Horizons, Forthcoming at https://doi.org/10.2308/HORIZONS-2023-091

    • 2023

      "Auditor Sustainability Focus and Client Sustainability Reporting"

      Y. Zhang, S. Walton, J. Tang, M. Liu, X. Zhao

      Accounting, Organizations and Society, Forthcoming at https://doi.org/10.1016/j.aos.2023.101512

    • 2023

      "Earnings string breaks, accounting litigation risk and audit fees"

      Y. Zhang, D. Robinson, T. Smith, J. Whitwhorth

      Managerial Auditing Journal, volume 38, issue 7, p. 1024-1052

    • 2022

      "Intended and Unintended Consequences of ERP System Implementation"

      Y. Zhang, S. Walton, P. Wheeler

      Accounting Horizons, volume 37, issue 4, p. 177-205

    • 2022

      "When the Presidential Candidate Comes to Town: The Impact of Donald J. Trump’s Campaign Rallies on Local Firms’ Environmental and Social Performance"

      Y. Zhang, F. Guo, M. Wang, Y. Liu

      Journal of Business Ethics, volume 186, issue 3, p. 531-552

    • 2021

      "Initial Evidence on the Market Impact of the iXBRL Adoption"

      Y. Zhang, X. Luo, L. Yang, X. Zhao, T. Wang

      Accounting Horizons, volume 37, issue 1, p. 143-171

    • 2021

      "Enterprise Resource Planning Systems and XBRL Reporting Quality"

      Y. Zhang, F. Guo, X. Zhao, X. Luo, L. Yang, P. Wheeler

      Journal of Information Systems, volume 35, issue 3, p. 77-106

    • 2020

      "XBRL Tag Extensions and Tax Accrual Quality"

      Y. Zhang, S. Walton, L. Yang

      Journal of Information Systems, volume 35, issue 2, p. 91-114

    • 2020

      "Early Disruptors: Examining the Factors Surrounding Blockchain Early Adoption"

      Y. Zhang, S. Walton, P. Wheeler

      Journal of Information Systems, volume 35, issue 2, p. 219-242

    • 2020

      "An Integrative Review and Analysis of Cybersecurity Research: Current State and Future Directions"

      Y. Zhang, S. Walton, P. Wheeler, X. Zhao

      Journal of Information Systems, volume 35, issue 1, p. 155-186

    • 2019

      "The Effects of Information Systems Compatibility on Firm Performance following Mergers and Acquisitions"

      Y. Zhang, U. Murthy, T. Smith, J. Whitworth

      Journal of Information Systems, volume 34, issue 2, p. 211-233

    • 2018

      "Earnings Management Strategies to Maintain a String of Meeting or Beating Analysts"

      Y. Zhang, J. Perols, D. Robinson, T. Smith

      Advances in Accounting, volume 43, issue November 2018, p. Page 46-55

  • Professional Service
    • 2024 - present

      Committee Chair
      American Accounting Association AIS Section Research and Publications Committee

    • 2023 - present

      Committee Chair
      American Accounting Association Ohio Region Meeting

    • 2021 - present

      Reviewer, Ad Hoc Reviewer
      Accounting Horizons

    • 2021 - present

      Committee Member
      American Accounting Association AIS Membership Services Committee

    • 2021 - present

      Reviewer, Ad Hoc Reviewer
      Advances in Accounting

    • 2020 - present

      Editorial Review Board Member
      Journal of Information Systems

    • 2019 - present

      Reviewer, Ad Hoc Reviewer
      Accounting Research Journal

    • 2017 - present

      Reviewer, Ad Hoc Reviewer
      Asian Review of Accounting

    • 2014 - present

      Reviewer, Journal Article
      American Accounting Association